TAXAJ - TAXAJ Knowledge Base , TCS & TDS

Section 206C TCS Provisions

Sun, 13 Dec 2020 14:02:22 +0530

TCS on Foreign Remittances

TCS will be levied on foreign remittances made through the Liberalised Remittance Scheme (LRS) of the Reserve Bank of India (RBI) and for buying foreign travel packages.

From October 1, 2020, tax will be collected at source from individuals for foreign remittances made through the Liberalised Remittance Scheme (LRS) and for buying foreign travel packages. TCS or tax collected at source will be leviable on these transactions/payments if they are above specified limits as per section 206C(1G) of the Income-tax Act, 1961. TCS was imposed on these transactions by the Finance Act, 2020. However, individuals can claim credit for the TCS at the time of filing income tax return in a manner similar to TDS or tax deducted at source.

Here is a look at the rules regarding applicability of TCS and how much tax is leviable as TCS on the specified transactions.

Rules regarding applicability of TCS

The provisions related to TCS will impact you only if the transaction amount crosses the specified limit. As per income tax laws, TCS will be applicable on foreign remittances under the Reserve Bank of India's (RBI) LRS if the total amount remitted exceeds Rs 7 lakh in a financial year. So, if the remittance amount does not exceed Rs 7 lakh in a fiscal, then you will not have to pay TCS.

Under LRS, resident Indians can remit/send up to $250,000 every year for purposes such as medical treatment, gifts, maintenance of relatives abroad, foreign education and investment in real estate, stocks and bonds.

In case of foreign travel packages, TCS will be levied irrespective of the monetary amount and the tour seller will collect the same from you. So, whether the foreign travel package costs Rs 3 lakh or Rs 50, 000 TCS will be levied on the full amount regardless of the cost.

TCS rates

Under current income tax laws, if Permanent Account Number (PAN) or Aadhaar details are provided, TCS on foreign remittances (above the specified limit) will be levied at the rate of five per cent. In the absence of PAN or Aadhaar details, TCS will be levied at the rate of 10 per cent. The same rates will be applicable in case you are buying a foreign travel package as well.

To provide relief to students who have taken education loans to study at foreign universities, a concessional rate of TCS will be applicable. However, for a parent/student paying fees of a foreign university out of his/her own pocket exceeding Rs 7 lakh in a financial year, TCS will be applicable at the rate of 5 per cent (if PAN/Aadhaar given).

Do remember that the reduction in TDS/TCS rates by 25 per cent for the financial year 2020-21 (as a relief due to the pandemic) is not applicable to the TCS levied on above mentioned financial transactions.

Income tax credit for TCS

Individuals should remember that they can claim the credit of the tax collected on the above-mentioned transactions. The amount so collected will be reflected in the Form 26AS of the individual and tax credit shall be available for the TCS. This can thereby help the individual reduce the overall income tax liability at the time of filing income tax return.

The salient features of the LRS are as under:

5.1.1 Under the LRS, an authorised dealer (i.e. usually a banker, authorised to deal in foreign currencies by RBI), is authorised to remit foreign exchange up to US$2,50,000 per financial year (April-March) on the application made for remittance by resident individuals. Thus there is an upper ceiling limit of US$2,50,000 for remittance under LRS (subject to certain exceptions). This ceiling is effective from 26th May 2015.

5.1.2 The remittance equivalent to the above limits can be sent by the individual resident in a financial year.

5.1.3 Since the limit is fixed for a resident individual, each family member (even a minor member) of an individual’s family can remit foreign exchange to the above extent. Thus, if there are 5 members in a family, the total remittance to the extent of US$12,50,000 (at the rate of US$250,000 per member) can be remitted by the whole family.

5.1.4 Only the permitted current account and capital transactions as allowed under FEMA 1999 are allowed under LRS (discussed in detail in para 5.2 and 5.3 hereunder.)

5.1.5 Purchasing objects of art subject to the provisions of other applicable laws are allowed under the LRS as per the extant Foreign Trade Policy of the Government of India.

5.1.6 The remittance under the LRS can be used for outward remittance in the form of a DD either in the resident individual’s own name or in the name of beneficiary with whom he intends putting through the permissible transactions.

5.1.7 The resident individual can use this scheme for opening, maintaining and holding a bank account abroad in foreign currency, which can be used for transactions under this scheme

5.1.8 Investments made by the resident individual can be retained and income earned on such investments can be reinvested overseas. Thus, income generated from investment under this scheme is not required to be repatriated in India. However, direct overseas investments made in equity shares, convertible preference shares of a wholly owned subsidiary or a joint venture are required to comply with the overseas investments guidelines.

5.1.9 Resident individual is permitted to grant loan in Rupees to NRI/PIO a close relative (as defined under section 2(77) of the Companies Act 2013, by way of a loan subject to the following conditions:

(i) the loan given is interest free and for a minimum period of one year

(ii) the loan is within the overall ceiling limit of LRS of US$ 250,000

(iii) the loan is utilized by the borrower for his personal or business requirements

(iv) the loan is not utilized for prohibited activities such as

(a) the business of chit fund

(b) Nidhi company

(d) Trading in Transferable Development Rights (TDRs)

(v) the loan account is to be credited to the NRO account of the NRI/OCI

(vi) the loan amount shall not be remitted outside India

(vii) repayment of the loan should be made from outside India by way of inward remittance through banking channels by way of debit to his NRO or FCNRB account

5.1.10 The buyer of the foreign exchange is required to provide Permanent account no. while making the application for foreign remittance under LRS.

5.1.11 This scheme is not applicable to partnership firms, limited liability partnership firms, companies, Hindu Undivided Families, Trusts etc.

5.1.12 A resident cannot gift or donate to a non-resident for depositing the money in the resident’s account abroad under this scheme.

5.1.13 Banks are not allowed to extend any kind of credit facilities to resident individuals to facilitate capital account remittances under the Scheme.

Remittances for any purpose specifically prohibited under Schedule I or any item restricted under Schedule II of Foreign Exchange Management (Current Account Transaction) Rules, 2000, dated May 3, 2000, as amended from time to time are not allowed under this scheme.

5.1.14 Transactions under this scheme for capital account remittances to countries identified by Financial Action Task Force (FATF) as non-co-operative countries and territories as available on FATF website www.fatf-gafi.org or as notified by the Reserve Bank are not allowed.

5.1.15 No remittances, directly or indirectly, can be made to those individuals and entities identified as posing significant risk of committing acts of terrorism as advised separately by the Reserve Bank to the banks.

5.1.16 All other transactions which are otherwise not permissible under FEMA and those in the nature of remittance for margins or margin calls to overseas exchanges/ overseas counter-party are not allowed under the Scheme

An application for remittance under LRS is required to be made in the prescribed Form no. A2 (Please refer RBI web site for the format, the form is 5.1.17 available with the authorised dealer, the remitter bank also)

Permitted current account transactions under LRS

5.2.1 The list of permitted current account transactions under the LRS for which the remittance is allowed are as under on which the authorised dealer is required to collect tax at source at the rate of 5% if the remittance or the aggregate remittance exceeds Rs 7 lakhs in a financial year [Proviso two to sub-section 1G of section 206C]:

List of current account transaction on which TCS @ 5% (also see the exception below the table) is to be collected by an authorised dealer:

(i) private visits abroad (other than Nepal and Bhutan) including expenses related to travel

(ii) gift to any person or donation to any organization;

(iii) going abroad on employment;

(iv) emigration abroad to the extent of amount prescribed by the country of origin or US$250,000. Remittance of any amount of foreign exchange outside India in excess of this limit may be allowed only towards meeting incidental expenses in the country of immigration.

However, remittance is not allowed for earning points or credits to become eligible for immigration by way of overseas investments:

(a) in government bonds

(b) land;

(v) maintenance of close relatives abroad:

(vi) business trips abroad;

(vii) *medical treatment abroad

(viii) **studies abroad

Remittance in excess of US$250,000 is allowed based on the intimation by the foreign institute in case of studies abroad.

*in case of medical treatment abroad, a person is also allowed to remit additional US$250,000 to the limit of LRS of US$250,000 for accompanying as attendant to a patient going abroad for medical treatment/check-up.

**in case of remittance of loan amount not exceeding Rs 7 lakhs which is eligible for deduction under section 80E of the I T Act is remitted abroad, then the rate of TCS will be 0.5% instead of 5%[Proviso three to sub-section 1G of section 206C]

5.2.2 Release of foreign exchange exceeding USD 2,50,000 requires prior permission from the Reserve Bank of India and will be liable to the applicable rate of TCS. However, this is not applicable for fees paid for studies abroad based on the intimation from the overseas institute.

5.2.3 No TCS to be collected if the remittance is less than Rs. 7 lakhs in a financial year, [Proviso one to sub-section 1G of section 206C]

5.3 Permitted capital account transactions under LRS

5.3.1 The list of permitted current account transactions under the LRS for which the remittance is allowed are as under on which the authorised dealer is required to collect tax at source at the rate of 5% if the remittance or the aggregate remittance exceeds Rs 7 lakhs in a financial year:

[Proviso two to sub-section 1G of section 206C]

(i) Opening a foreign currency bank account

(ii) Purchase of a property abroad

(iii) Making investments abroad such as:

(a) acquisition and holding shares of both listed and unlisted overseas company;

(b) acquisition and holding debt instruments of both listed and unlisted overseas company;

(d) acquisition of shares of a foreign company towards professional services rendered or in lieu of Director’s remuneration

(e) investment in units of Mutual Funds,

(f) investment in units Venture Capital Funds,

(g) investments in unrated debt securities, promissory notes

(h) setting up Wholly Owned Subsidiaries and Joint Ventures outside India for bonafide business subject to certain terms & conditions stipulated

(i) giving loans (including loans in Indian Rupees) to Non-resident Indians (NRIs) who are relatives as defined in Companies Act, 2013.

5.3.2 No TCS to be collected if the remittance is less than Rs. 7 lakhs in a financial year, [Proviso one to sub-section 1G of section 206C]

5.4 List of relatives whom loan can be granted under LRS

5.4.1 The list of relatives, who are eligible to receive a loan under LRS from a resident individual are defined under section 2(77) of the Companies Act 2013 as enumerated below.

5.4.2 As per the said section, a “relative” with reference to any person, means any one who is related to another, if—

(i) they are members of a Hindu Undivided Family;

(ii) they are husband and wife; or

(iii) one person is related to the other in such manner as may be prescribed;

Prescribed list of relatives in terms of Clause (77) of section 2 (refer item no (iii) above of para 5.4.2):

A person shall be deemed to be the relative of another, if he or she is related to another in the following manner, namely:-

(a) Father (including step father, if any)

(b) Mother (including step mother, if any)

(d) Son’s wife.

(e) Daughter (Note: Step daughter not a relative).

(f) Daughter’s husband

(g) Brother (including step brother, if any)

(h) Sister (including step sister, if any)

5.4.3 The TCS @ 5% is to be collected by an authorised dealer for any loan or aggregate loan in a financial year given by a relative as listed above under this scheme, if the loan amount exceeds Rs 7 lakhs in a financial year. [Proviso two to sub-section 1G of section 206C]

5.4.4 No TCS to be collected if the remittance is less than Rs. 7 lakhs in a financial year, [Proviso one to sub-section 1G of section 206C]

6. No TCS on the sum collected by authorised dealer

As per the proviso four to the sub-section 1G of section 206C, the authorised dealer is not required to collect tax on any sum collected by him towards the remittance made by him for the buyer.

7. No TCS for foreign remittance made by the authorised dealer if the buyer is:

[Proviso five to sub-section 1G of section 206C]

7.1 liable to deduct tax at source under any other provision of this Act and has deducted such amount;

7.2 the Central Government, a State Government, an embassy, a High Commission, a legation, a commission, a consulate, the trade representation of a foreign State, a local authority as defined in the Explanation to clause (20) of section 10or any other person as the Central Government may, by notification in the Official Gazette, specify for this purpose, subject to such conditions as may be specified therein.

8. As can be observed from the above discussion, the authorised dealer banks must have a check list prepared based on the foreign exchange transactions, which are:

8.1 allowable to be remitted under the LRS :

8.1.1 without collection of tax;

8.1.2 collection of tax at the normal rate of tax @5%

8.1.3 collection of tax at the concessional rate of tax 0.5%

8.2 not allowed under the LRS

Frequently Asked Questions:

1. What is the meaning of Liberalized Remittance Scheme [LRS]?

Under the Liberalised Remittance Scheme, all resident individuals, including minors, are allowed to freely remit up to USD 250,000 per financial year (April – March) for any permissible current or capital account transaction or a combination of both.

These remittances can be towards following specified purposes:

As an expense outgo: Travel Expenses, Donations, Study Expenses, Medical Expenses, Gift to Non-Resident Relatives etc.
As an investment: Bank Account, Shares, Debt Instrument, Immovable Property etc.

In case of remitter being a minor, the LRS declaration form must be countersigned by the minor’s natural guardian. The Scheme is not available to corporates, partnership firms, HUF, Trusts etc.

2. Who shall be responsible for collecting tax at source?

An Authorized Dealer who receives an amount, for remittance out of India from a buyer.

3. Who is an Authorized Dealer [AD]?

Authorized Dealer means a person authorized by the Reserve Bank of India under sub-section (1) of section 10 of the Foreign Exchange Management Act, 1999 (42 of 1999) to deal in foreign exchange or foreign security.

4. What is the meaning of buyer?

A buyer means a person remitting such amount out of India under the Liberalized Remittance Scheme of the Reserve Bank of India.

5. Whether Authorized Dealer needs to collect TCS on any amounts received from a buyer?

The AD shall only collect TCS on amounts received from buyer for remittance out of India under LRS in excess of ₹ 7 Lacs in a financial year.

6. What shall be the rate at which TCS shall be collected?

TCS shall be collected at the rate of 5% of the amount receivable from the buyer.

7. What shall be rate of TCS where PAN of remitter is not available?

In such a case, TCS shall be collected at the rate of 10%.

8. What shall be the timing for collection of TCS?

The AD shall collect TCS from buyer at the time of debiting the buyer in his books of accounts or at the time of receipt of amount from buyer, whichever is earlier.

9. Whether there are any exceptions of whom AD is not required to collect TCS?

Yes, the AD Bank shall not collect TCS in the following scenarios:

If the buyer is liable to deduct tax TDS under any other provision of this Act and has deducted such amount;
If the buyer is the Central Government, a State Government, an embassy, a High Commission, a legation, a commission, a consulate, the trade representation of a foreign State, a local authority etc.

10. Who is a Resident Individual for the purpose of LRS?

Section 2(v)(i) of Foreign Exchange Management Act [FEMA], 1999 defines a resident individual as

(i) a person residing in India for more than one hundred and eighty-two days during the course of the preceding financial year but does not include—

(A) a person who has gone out of India or who stays outside India, in either case—

(a) for or on taking up employment outside India, or

(b) for carrying on outside India a business or vocation outside India, or

(c) for any other purpose, in such circumstances as would indicate his intention to stay outside India for an uncertain period;

(B) a person who has come to or stays in India, in either case, otherwise than—

(a) for or on taking up employment in India, or

(b) for carrying on in India a business or vocation in India, or

(c) for any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period;

11. Whether the threshold of ₹ 7 Lakh shall be counted from 01st October 2020 or from 01st April 2020:

The sub-section (1G) of section 206C states that no TCS shall be collected if the amounts being remitted by a buyer is less than ₹ 7 lakh in a financial year. Thus, although the sub-section came into effect from 01-10-2020 still the threshold shall be considered for the entire financial year. Therefore, in the absence of any clarifications from CBDT, the threshold of ₹ 7 Lakh shall be calculated from 01-04-2020.

Illustration 1:

1.	Remittance up to 30-09-2020	₹ 5 Lacs
2.	Remittance on 02-10-2020	₹ 3 Lacs

TCS shall be collected by the Authorized Dealer on the amount of ₹ 1 Lac only [₹ 5 Lacs + ₹ 3 Lacs – ₹ 7 Lacs].

Illustration 2:

1.	Remittance up to 30-09-2020	₹ 10 Lacs
2.	Remittance on 02-10-2020	₹ 4 Lacs

TCS shall be collected by the Authorized Dealer on the amount of ₹ 4 Lac only as threshold of ₹ 7 lacs has already been exhausted before 30-09-2020.

12. In case of ‘Minor’, whether the threshold limit (₹ 7 lacs) shall be applicable for the minor or guardian?

If the PAN that is updated on the account is of the Minor, the threshold limit of the Minor will be utilized. However, if Guardian’s PAN is updated on the account, the threshold limit of the Guardian will be utilized. Accordingly, TCS would also be collected in the name of the person (minor or guardian) whose PAN has been updated on the account.

13. Whether TCS shall be collected if the remittances being made are for pursuing any education?

If the remittance is being made out is a loan obtained from any financial institution for the purpose of pursuing any education, then TCS shall be collected at a subsidized rate of 0.5%.

14. What shall be the rate of TCS in case, the remittance for pursuing education is out of own funds:

In such a case, TCS shall be calculated at the rate of 5%.

15. Whether TCS shall be collected on remittances made by resident individual to NRO account as gift/loan?

In such a case, TCS shall not be collected. Further, the amount being remitted will not be subsumed while considering the threshold limit of ₹ 7 lacs per Financial Year.

16. Whether remittances for purchase of stock options with a foreign employer is covered under this sub-section?

Yes, such remittances being made are under the LRS scheme. Thus, the AD bank will collect TCS @ 5% on the value of the remittance. Moreover, on most occasions Companies tend to deduct TDS on this amount. In such a case, since TDS is being deducted, TCS shall not be applicable.

17. Whether the rate of TCS shall be reduced by 25% in line with the Covid-19 relief measures announced by the government?

No Relief Provided here. Rate will be same 5%.

Part-B: FAQs on TCS on Overseas Tour Program Package:
18. What is the meaning of ‘Overseas Tour Program Package’?
Overseas Tour Program Package” means any tour package which offers visit to a country or countries or territory or territories outside India and includes expenses for travel or hotel stay or boarding or lodging or any other expenditure of similar nature or in relation thereto.
19. Who shall be responsible for collecting tax at source?
Any seller of an overseas tour program package who receives an amount from the buyer.
20. Who is a ‘buyer’?
Buyer is a person who purchases such overseas tour program package.
21. What shall be the rate at which TCS shall be collected?
TCS shall be collected at the rate of 5% of the amount receivable from the buyer.
22. What shall be the rate of TCS where PAN of buyer is not available?
In such a case, TCS shall be collected at the rate of 10%.
23. What shall be the timing for collection of TCS?
The seller shall collect TCS from buyer at the time of debiting the buyer in his books of accounts or at the time of receipt of amount from buyer, whichever is earlier.
24. Whether the seller needs to collect TCS on any amounts received from a buyer?
The seller of overseas tour program package shall collect TCS on any amounts received from buyer as there is no threshold prescribed for the same.
25. Whether there are any exceptions of whom TCS shall not be collected?
Yes, the seller of overseas tour program package shall not collect TCS in the following scenarios:
If the buyer is liable to deduct tax TDS under any other provision of this Act and has deducted such amount;
If the buyer is the Central Government, a State Government, an embassy, a High Commission, a legation, a commission, a consulate, the trade representation of a foreign State, a local authority etc.
26. Whether the limit of ₹ 7 Lacs prescribed for remittance under LRS be utilized if the same person also purchases the overseas tour program package in the same financial year?
If a person makes remittance under LRS and in the same financial year purchases overseas tour program package, the limit of ₹ 7 lacs shall not be subsumed if foreign currency is purchased for overseas tour program package.
27. Whether the TCS will be applicable if air travel agent sells only the air ticket and not complete package?
This sub-section prescribes collection of TCS on sale of overseas tour packages. As such, sale of only air tickets would not attract TCS unless and otherwise it is a complete package itself.
28. What if the tour package is subsequently cancelled?
There is no provision as such to refund the amount of TCS to the buyer by the booking agent. The buyer would be required to claim it back in their income tax return at the time of filing their income tax return.
29. If there are 3 persons in the family who are travelling. Whether TCS would be required to be collected from all 3 persons or only from one person who is making the payment?
TCS is applicable on the “Buyer”. Whosoever purchases it will be subject to TCS. If only one person makes the payment, he may be treated as buyer and would be subject to TCS alone. However, if all the three persons want to make payments separately or want their tour package bill separately, TCS could be collected from all the three persons separately.
30. Whether the buyer can apply for non-collection of TCS on furnishing Form 15G/15H?
As TCS is not dependent on the income of the buyer, therefore, there is no provision to claim non-applicability of TCS upon furnishing Form No. 15G/15H.
31. Whether TCS shall be collected on tour packages that includes domestic tour to Indian destinations before going overseas?
Yes, TCS shall be collected as domestic tour is the part of International overseas tour package.
32. Whether TCS shall be collected on travel by road like travel package for Bhutan and Nepal?
Yes, any tour outside Indian Territory would be subject to TCS.
33. Whether the rate of TCS shall be reduced by 25% in line with the Covid-19 relief measures announced by the government?
No Relief Provided here. Rate will be same 5%.

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Sign with Digital Signature Certificate for TDS Return

Fri, 06 Nov 2020 12:50:18 +0530

Steps to Sign the FVU file for filing TDS return

Income Tax Department is bringing in newer ways to make online return filing easier for a Taxpayer.

Now, Taxpayers can digitally sign their returns through DSC (Digital Signature Certificate). Currently, use of DSC is to;

To file Income Tax Returns
For registering and verifying PAN online
To file TDS Returns online

The older version of digitally signing using JAVA Applet is not supported by the latest version of browsers (Chrome, Mozilla, IE etc). So, to resolve this issue, the department has developed a new system utility for digitally signing the returns. This utility is called as ITD e-filing DSC Management Utility which enables the user to use the DSC for IT, TDS and other return filing purposed.

This utility can be downloaded to the system and used to sign the returns.

Steps to generate a Signature file

Step 1: Go to Income-Tax efiling website -> Download -> Offline Utilities -> DSC Management Utility and then click on Download.

Step 2: Extract the zip folder and open the utility (DSC_MGMT_UTILITY.jar)

Step 3: The utility will be open. Read the instruction shown in the Instructions tab.

Then, select on the Bulk Upload tab.

Step 4: Browse the Valid Zip file and enter the efiling User Id (TAN number) and PAN as registered with DSC and efiling login.

Step 5: Select the type of Digital Signature Certificate

.pfx file or
USB token

Using .pfx file: Click on ‘Browse DSC File’ button to select a valid ‘.pfx’ file and then enter the password for the file.

You need to Click on ‘Generate Signature file’ button. A success message will be displayed and the signature file will be generated and saved at the location where the return file is stored.

Upload the generated signature file with the return file in the eFiling portal to complete filing with DSC.

Using USB token:

You need to select a valid certificate from the drop-down and enter the PIN of the USB token.

A success message will display and then the signature file will generate and saved at the location where the return file is stored.

Upload the generated signature file with the return file in the eFiling portal to complete filing with DSC.

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Section 197 : Reduction of TDS

Mon, 06 Jul 2020 13:35:28 +0530

Income Tax Form 13 for Lower Deduction of TDS: Section 197

As per the provisions of the Income Tax Act, TDS/TCS is required to be deducted at the time of making any payment. This TDS is deducted by the person making the payment and is required to be deposited with the Income Tax Department before the due dates of depositing TDS.

In some circumstances, a case may arise that TDS is being deducted from the income of the receiver, but his total tax liability computed at the end of the year as per the Income Tax slab rates is less than the TDS deducted.

In such cases, TDS is first deducted by the person making the payment, then such TDS is deposited with the govt., and then a refund of TDS is being claimed.

To reduce the hardships faced by the taxpayers, the govt. has inserted Section 197 which states that in case the total tax liability at the end of the person whose TDS is being deducted, he may file an application to the Income Tax Officer to give him a certificate for Nil/Lower deduction of TDS.

Once such certificate is granted under Section 197, the TDS will be deducted as per the TDS rate stated in the Certificate.

An application for Nil/Lower deduction of TDS is required to be filed in Form 13 to the Income Tax Officer, and the tax officer being satisfied that lower deduction of TDS is justified shall issue a certificate for the same under Section 197.

Nil/Lower deduction of TDS is only applicable once the income tax officer has issued a certificate for the same in response to an application made in Form 13. This certificate is required to be submitted to the person who is deducting the TDS. This certificate is required in all cases except where payment is being made as Interest on Securities or Interest on Fixed deposits under Section 197A. In such cases, Form 15G/Form 15H is required to be submitted.

Procedure to file form 13 and details to be submitted:

Name and Pan Card Details
Details of income of last 3 years along with current year’s predicted income
Details of tax deducted in the current year
Details of tax paid in the last 3 years
Details regarding for the payment to be received

As per Section 28AA, the certificate so issued by the Income Tax Officer under Section 197 is valid only for the assessment year mentioned in the certificate unless cancelled before the expiry of the date mentioned in the certificate.

Moreover, this is not a blanket certificate and the deductor shall make a lower deduction of TDS only if his name is specifically mentioned in the Certificate which is to be issued on an application made to the Income Tax Officer in Form 13.

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TDS ERROR CODES for Online Support

Sat, 13 Jun 2020 10:56:39 +0530

TDS Return Filing Error Codes for Support

In this post, we will be discussing the errors faced by the taxpayers while filing TDS returns. We have provided description for these errors so that you can go back and correct your file accordingly.

Tip: Click “Control+F” and paste the error code if you want solution for a particular error.

RECORD TYPE	ERROR NO	ERROR DESCRIPTION
File Header	T-FV-1000	Invalid File Header Record Length
File Header	T-FV-1001	Value must be ‘FH’ (capital letters)
File Header	T-FV-1002	Line number not in Sequence
File Header	T-FV-1003	Valid line number must be provided
File Header	T-FV-1004	Value allowed are SL1, SL9, NS1, NS9, TC1, TC9
File Header	T-FV-1005	Value must be ‘R’ (Regular), ‘C’ (Correction) in capital letters
File Header	T-FV-1006	Value should be in ddmmyyyy format and it should not be Future Date
File Header	T-FV-1007	Valid file sequence number must be provided
File Header	T-FV-1008	A File cannot have more than 10 Batches
File Header	T-FV-1009	Invalid TAN/TFC Id Indicator
File Header	T-FV-1010	Valid TAN/TFC Id must be provided
File Header	T-FV-1011	Valid number of batches must be provided
File Header	T-FV-1012	For Regular upload only one batch is allowed
File Header	T-FV-1013	Batch Count Mismatch
File Header	T-FV-1014	Duplicate File Header Record
File Header	T-FV-1015	For Deductor/Collector Upload File Sequence number is mandatory
File Header	T-FV-1016	For TFC Upload ,File Sequence number is not expected
File Header	T-FV-1017	Data must not be provided in Filler Field.
File Header	T-FV-1018	Mismatch between number of Batches Specified in File Header Record and number of Batches present in File
File Header	T-FV-1019	Invalid File Format
File Header	T-FV-1020	File does not exist or Empty File
File Header	T-FV-1021	FVU Version is either Incorrect or NULL
File Header	T-FV-1022	Errors Found during Hash Validation.
File Header	T-FV-1023	Invalid File Type. Paper-based returns not allowed
File Header	T-FV-1024	SAM Version is either Incorrect or NULL.
File Header	T-FV-1025	SCM Version is either Incorrect or NULL.
File Header	T-FV-1026	Mismatch of FVU File Level HashCode.
File Header	T-FV-1027	Mismatch of SAM File Level HashCode.
File Header	T-FV-1028	Mismatch of SCM File Level HashCode.
File Header	T-FV-1029	Invalid Challan Input file.
File Header	T-FV-1030	CIN File Not Exists in required Path.
File Header	T-FV-1031	Empty CIN File Uploaded.
File Header	T-FV-1032	Number Of challan in CIN File Header is not matched with Number of challan present.
File Header	T-FV-1033	Please provide RPU type.
File Header	T-FV-1034	Invalid RPU Type.
File Header	T-FV-1035	Please validate the file through FVU 2.126.
Batch Header	T-FV-2001	Invalid Batch Header Record Length
Batch Header	T-FV-2002	Line number not in Sequence
Batch Header	T-FV-2003	Invalid Line number
Batch Header	T-FV-2004	Value must be ‘BH’ (capital letters)
Batch Header	T-FV-2005	Invalid Batch number
Batch Header	T-FV-2006	Invalid Count Of Deductee
Batch Header	T-FV-2007	Invalid Transaction Type
Batch Header	T-FV-2008	For Correction file Transaction Type is Mandatory
Batch Header	T-FV-2009	For Regular there will not be any Transaction Type
Batch Header	T-FV-2010	For Regular there will not be any RRR number of Regular File
Batch Header	T-FV-2011	Original RRR No & RRR No of Correction /cancellation cannot be same
Batch Header	T-FV-2012	For Regular file , ‘Previous RRR No’ is not expected
Batch Header	T-FV-2013	For correction & cancellation RRR No of regular file is mandatory
Batch Header	T-FV-2014	Valid Previous RRR No must be provided
Batch Header	T-FV-2015	For Correction File Previous RRR No is mandatory
Batch Header	T-FV-2016	Previous RRR No and RRR No For Correction Upload Type cannot be same
Batch Header	T-FV-2017	Invalid ‘Last TAN of Deductor/Employer/Collector’, Last TAN at Batch not equal to TAN of Deductor at File Header.
Batch Header	T-FV-2018	Valid RRR Number must be provided
Batch Header	T-FV-2019	If Upload is by TFC then RRR No is Mandatory
Batch Header	T-FV-2020	If Upload is by Deductor/Collector, RRR No is not expected
Batch Header	T-FV-2021	In the same file, ‘Batch Cancellation’ should not be clubbed with other Correction types
Batch Header	T-FV-2022	Valid RRR Date must be provided
Batch Header	T-FV-2023	RRR Date must not be provided for File Uploaded by Deductor/Employer/Collector
Batch Header	T-FV-2024	Invalid Last TAN of Deductor/Employer/Collector
Batch Header	T-FV-2025	For Regular File Last TAN of Deductor/Employer/Collector must not be provided.
Batch Header	T-FV-2026	For Correction File ,Last TAN of Deductor/Employer/Collector is mandatory
Batch Header	T-FV-2027	Invalid TAN of Deductor/Employer/Collector
Batch Header	T-FV-2028	TAN of Deductor/Employer/Collector is mandatory
Batch Header	T-FV-2029	Data must not be provided
Batch Header	T-FV-2030	Invalid PAN of Employer/Deductor/Collector
Batch Header	T-FV-2031	Invalid TDS Circle where annual return/ statement under section 206
Batch Header	T-FV-2032	Valid Assessment Year must be provided
Batch Header	T-FV-2033	Valid Financial Year must be provided
Batch Header	T-FV-2034	Invalid Assessment Year/ Financial Year
Batch Header	T-FV-2035	Valid Name of Deductors/ Collector must be provided
Batch Header	T-FV-2036	Valid Deductor / Collector Address1 must be provided
Batch Header	T-FV-2037	Invalid Deductor / Collector Address2
Batch Header	T-FV-2038	Invalid Employer/Deductor/Collector Address3
Batch Header	T-FV-2039	Invalid Deductor / Collector Address4
Batch Header	T-FV-2040	Invalid Deductor / Collector Address5
Batch Header	T-FV-2041	Invalid Employer / Deductor / Collector State
Batch Header	T-FV-2042	Invalid Deductor / Collector PIN Code
Batch Header	T-FV-2043	Valid Address Change Indicator of Deductor / Collector must be provided
Batch Header	T-FV-2044	Invalid Financial Year. Financial Year prior to 2005-06 is not allowed
Batch Header	T-FV-2045	Invalid Responsible Person’s Designation
Batch Header	T-FV-2046	Invalid Responsible Person’s Address1
Batch Header	T-FV-2047	Invalid Responsible Person’s Address2
Batch Header	T-FV-2048	Invalid Responsible Person’s Address3
Batch Header	T-FV-2049	Invalid Responsible Person’s Address4
Batch Header	T-FV-2050	Invalid Responsible Person’s Address5
Batch Header	T-FV-2051	Invalid Responsible Person’s State
Batch Header	T-FV-2052	Invalid Responsible Person’s PIN Code
Batch Header	T-FV-2053	Invalid Person Responsible Email Id
Batch Header	T-FV-2054	Invalid Remark
Batch Header	T-FV-2055	Invalid Person Responsible STD Code
Batch Header	T-FV-2056	Invalid Person Responsible Telephone number
Batch Header	T-FV-2057	Invalid Address Change Indicator of Responsible Person
Batch Header	T-FV-2058	For File Type TC1 and TC9 Form Type should be 27EQ
Batch Header	T-FV-2059	‘TAN of Deductor/Collector’ and ‘Last TAN of Deductor/Collector’ must be same
Batch Header	T-FV-2060	Invalid number of Batch record
Batch Header	T-FV-2061	Mismatch between number of Batches Specified in File Header Record and number of Batches present in File
Batch Header	T-FV-2062	Invalid Batch Record type, only Batch Records allowed for Cancellation File
Batch Header	T-FV-2063	Valid Count of Challan/Transfer Voucher Records must be provided
Batch Header	T-FV-2064	Form number is mandatory
Batch Header	T-FV-2065	For File Type NS1, NS9 Form Number should be 26Q or 27Q
Batch Header	T-FV-2066	Only batch details are to be provided
Batch Header	T-FV-2067	For Correction in Deductor Detail and Challan Detail in correction File only Batches and challan are expected
Batch Header	T-FV-2068	Invalid Batch Updation Indicator
Batch Header	T-FV-2069	Batch Updation Indicator is Mandatory
Batch Header	T-FV-2070	Batch Updation Indicator must not be provided
Batch Header	T-FV-2071	No Value should be provided in Change of Address of Deductor/Collector since last Return
Batch Header	T-FV-2072	No value must be provided in change of Address of Responsible person since last Return’
Batch Header	T-FV-2073	TAN of Employer/ Deductor/ Collector must not be provided
Batch Header	T-FV-2074	If there is no Updation in Deductor Detail, Phone Number of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2075	If there is no Updation in Deductor Detail, Change of Address since last Return of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2076	Invalid Deductor / Collector Type
Batch Header	T-FV-2077	Deductor / Collector type is mandatory
Batch Header	T-FV-2078	If there is no Updation in Deductor Detail, email Id of Deductor/ Collector must not be provided
Batch Header	T-FV-2079	Valid Name of Responsible Person must be provided
Batch Header	T-FV-2080	Person Responsible Address1 is mandatory
Batch Header	T-FV-2081	For Regular File and Correction in Deductor detail in Correction File Address 1 is mandatory
Batch Header	T-FV-2082	For Regular or if there is Updation in Deductor/ Collector detail state Code is mandatory.
Batch Header	T-FV-2083	For Regular or if there is Updation in Deductor/ Collector detail PIN Code is mandatory
Batch Header	T-FV-2084	Deductor/Collector Address Change Indicator is mandatory
Batch Header	T-FV-2085	For Paper Return, Only allowed value for Deductor type is ‘O’
Batch Header	T-FV-2086	Person Responsible State is mandatory
Batch Header	T-FV-2087	For Paper Return Uploaded by TFC and Transaction Type R1, Original RRR Number is Mandatory
Batch Header	T-FV-2088	Person Responsible PIN is mandatory
Batch Header	T-FV-2089	Invalid value of batch total of – Gross Total Income as per salary detail
Batch Header	T-FV-2090	Batch Total of-Gross Total Income as per Salary Detail must be provided only for Form 24Q,
Batch Header	T-FV-2091	Batch Total of – Gross Total Income as per salary detail must not be provided
Batch Header	T-FV-2092	‘Batch Total of-Gross Total Income as per Salary Detail’ at Batch Record not equal to summation of ‘Gross Total Income’ of Salary Detail’
Batch Header	T-FV-2093	‘Batch Total of-Gross Total Income as per Salary Detail’ must be equal to 0.00 when ‘Count of Salary Details Records’ is 0
Batch Header	T-FV-2094	Person Responsible Address Change is mandatory
Batch Header	T-FV-2095	Transaction Type Y1 is not allowed for e-TDS Returns
Batch Header	T-FV-2096	Either invalid Gross TDS/TCS Total As Per Challan or Value not provided
Batch Header	T-FV-2097	Count of Challan/Transfer voucher Records in Batch Header not matches with actual no. of Challan/Transfer Voucher No.
Batch Header	T-FV-2098	Transaction Type Y1 is allowed only for Uploader type T
Batch Header	T-FV-2099	Invalid Form number
Batch Header	T-FV-2100	For File Type SL1 or SL9 Form Type should be 24Q
Batch Header	T-FV-2101	Name of Deductor / Collector must be provided
Batch Header	T-FV-2102	If there is no Updation in Deductor Detail, Address-1 of Deductor/ Collector must not be provided
Batch Header	T-FV-2103	If Upload is by TFC then RRR Date is Mandatory
Batch Header	T-FV-2104	Valid RRR Number of Regular File must be provided
Batch Header	T-FV-2105	If there is no Updation in Deductor Detail, Address-2 of Deductor/ Collector must not be provided
Batch Header	T-FV-2106	For Cancellation, C4, C5, C9, Y, Y1, Z or If Batch Updation Indicator is ‘0’, Employer/Deductor/Collector Address-3 must not be provided.
Batch Header	T-FV-2107	If there is no Updation in Deductor Detail, Address-4 of Deductor/ Collector must not be provided
Batch Header	T-FV-2108	If there is no Updation in Deductor Detail, Address-5 of Deductor/ Collector must not be provided
Batch Header	T-FV-2109	If there is no Updation in Deductor Detail, State Code of Deductor/ Collector must not be provided
Batch Header	T-FV-2110	If there is no Updation in Deductor Detail, PAN Code of Deductor/ Collector must not be provided
Batch Header	T-FV-2111	If there is no Updation in Deductor Detail, Change of Address indicator of Deductor/ Collector since last return must not be provided
Batch Header	T-FV-2112	TAN of Deductor at Batch not equal to TAN of Deductor at File Header.
Batch Header	T-FV-2113	If there is no Updation in Deductor Detail, Name of Person Responsible for Deduction must not be provided.
Batch Header	T-FV-2114	If there is no Updation in Deductor Detail, Designation of Person Responsible for Deduction must not be provided.
Batch Header	T-FV-2115	If there is no Updation in Deductor Detail, Address-1 of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2116	If there is no Updation in Deductor Detail, Address-2 of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2117	If there is no Updation in Deductor Detail, Address-3 of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2118	If there is no Updation in Deductor Detail, Address-4 of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2119	If there is no Updation in Deductor Detail, Address-5 of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2120	If there is no Updation in Deductor Detail, State Code of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2121	If there is no Updation in Deductor Detail, PIN Code of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2122	If there is no Updation in Deductor Detail, e-mail Id of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2123	If there is no Updation in Deductor Detail, Remark must not be provided
Batch Header	T-FV-2124	If there is no Updation in Deductor Detail, STD Code of Person Responsible for Deduction must not be provided
Batch Header	T-FV-2125	If there is no Updation in Deductor Detail, TDS Circle where annual return/ statement under section 206 must not be provided
Batch Header	T-FV-2126	Invalid Record
Batch Header	T-FV-2127	Invalid count of salary detail record
Batch Header	T-FV-2128	TDS Circle where annual return/ statement under section 206 must be provided only for Form 24Q
Batch Header	T-FV-2129	Mismatch between Count of salary Detail in Batch Header and actual no. of Salary Detail in the Batch
Batch Header	T-FV-2130	In Forms 26Q, 27Q, 27EQ type of correction allowed are C1 (Deductor Details), C2 (Challan details), C3 (Deductee/ Party Detail), C5 (PAN Updation), C9 (Addition of Challan) and Deductee Detail, Y (Cancellation of statement)
Batch Header	T-FV-2131	Count of Challan must not be provided
Batch Header	T-FV-2132	Valid Period must be provided
Batch Header	T-FV-2133	For Form 24Q quarter Q4, SD is mandatory, so count of salary statement records must be greater than 0 (zero)
Batch Header	T-FV-2134	Gross TDS/TCS Total as per challan must not be provided
Batch Header	T-FV-2135	Count of salary statement records must not be provided
Batch Header	T-FV-2136	For Transaction Type R1, Original RRR Number and RRR number of statement cannot be same
Batch Header	T-FV-2137	Repeated RRR number
Batch Header	T-FV-2138	Count of salary statement records must be greater than 0 (zero)
Batch Header	T-FV-2139	For Mode D salary detail are required
Batch Header	T-FV-2140	Count of salary statement records must be provided only for Form 24Q
Batch Header	T-FV-2141	If there is no Updation in Deductor Detail, PAN of Deductor/ Collector must not be provided
Batch Header	T-FV-2142	Salary detail for 1st,2nd,3rd quarter of Form 24Q and Form type 26Q, 27Q, 27EQ are not allowed
Batch Header	T-FV-2143	Paper based returns not allowed for Form No 24Q, Q4.
Batch Header	T-FV-2144	Invalid Deductor / Collector email Id
Batch Header	T-FV-2145	Invalid Deductor / Collector Branch/Division
Batch Header	T-FV-2146	If there is no Updation in Deductor Detail, Branch/ Division of Deductor/ Collector must not be provided
Batch Header	T-FV-2147	Invalid Deductor / Collector STD Code
Batch Header	T-FV-2148	If there is no Updation in Deductor Detail, STD Code of Deductor/ Collector must not be provided
Batch Header	T-FV-2149	Invalid Deductor / Collector Phone Number
Batch Header	T-FV-2150	If there is no Updation in Deductor Detail, Phone number of Deductor/ Collector must not be provided
Batch Header	T-FV-2151	Either count of challan or count of salary statement records must be greater than 0 (Zero)
Batch Header	T-FV-2152	Invalid value of ‘AO Approval’
Batch Header	T-FV-2153	If value of ‘AO Approval’ is ‘Y’, then Approval Number must be provided
Batch Header	T-FV-2154	Invalid value of ‘Approval Number’
Batch Header	T-FV-2155	If value of ‘AO Approval’ is ‘N’, then Approval Number must not be provided
Batch Header	T-FV-2156	‘TAN of Deductor /Employer /Collector’ must be same as provided in First Batch of File
Batch Header	T-FV-2157	‘Last TAN of Deductor /Employer /Collector’ must be same as provided in First Batch of File
Batch Header	T-FV-2158	‘Form Number’ must be same as provided in First Batch of File
Batch Header	T-FV-2159	‘Assessment Year’ must be same as provided in First Batch of File
Batch Header	T-FV-2160	‘Financial Year’ must be same as provided in First Batch of File
Batch Header	T-FV-2161	‘Period’ must be same as provided in First Batch of File
Batch Header	T-FV-2162	‘Original RRR Number’ must be same as provided in First Batch of File
Batch Header	T-FV-2163	‘Previous RRR Number’ must be same as provided in First Batch of File
Batch Header	T-FV-2164	No / Invalid deductor/collector PAN
Batch Header	T-FV-2165	For Regular Returns LastDeductorType should not be present
Batch Header	T-FV-2166	If there is no Updation in Deductor Detail, Last Deductor Type must not be provided
Batch Header	T-FV-2167	State Name not required for deductor category selected.
Batch Header	T-FV-2168	State Name should be provided for the deductor category selected.
Batch Header	T-FV-2169	Invalid State Name
Batch Header	T-FV-2170	No value to be provided in PAO code field.
Batch Header	T-FV-2171	PAO Code not provided. Mandatory to be provide PAO code.
Batch Header	T-FV-2172	Invalid PAO Code
Batch Header	T-FV-2173	No value to be provided in DDO code field.
Batch Header	T-FV-2174	DDO Code not provided. Mandatory to be provide DDO code.
Batch Header	T-FV-2175	Invalid DDO Code
Batch Header	T-FV-2176	Ministry Name not required for deductor category selected.
Batch Header	T-FV-2177	Ministry Name should be provided for the deductor category selected.
Batch Header	T-FV-2178	Invalid Ministry Name
Batch Header	T-FV-2179	No value to be provided in Ministry Name – Others.
Batch Header	T-FV-2180	Provide Ministry Name -Others.
Batch Header	T-FV-2181	Invalid Ministry Name -Others.
Batch Header	T-FV-2182	No value to be provided for Filler 2
Batch Header	T-FV-2183	No value to be provided in PAO registration no. field.
Batch Header	T-FV-2184	Invalid PAO registration no.
Batch Header	T-FV-2185	>No value to be provided in DDO registration no. field.
Batch Header	T-FV-2186	Invalid DDO registration no.
Batch Header	T-FV-2187	If there is no Updation in Deductor Detail, State Name must not be provided
>Batch Header	T-FV-2188	If there is no Updation in Deductor Detail, PAO Code must not be provided
Batch Header	T-FV-2189	If there is no Updation in Deductor Detail, DDO Code must not be provided
Batch Header	T-FV-2190	If there is no Updation in Deductor Detail, Ministry Name must not be provided
Batch Header	T-FV-2191	If there is no Updation in Deductor Detail, Ministry Name-Other must not be provided
Batch Header	T-FV-2192	If there is no Updation in Deductor Detail, PAO Registration No must not be provided
Batch Header	T-FV-2193	If there is no Updation in Deductor Detail, DDO Registration No must not be provided
Batch Header	T-FV-2194	Last Deductor Type is Mandatory
Batch Header	T-FV-2195	Invalid Last Deductor/Collector Type
Batch Header	T-FV-2196	Provide Ministry Name
Challan Details	T-FV-3000	Invalid Challan Detail Record Length.
Challan Details	T-FV-3001	Value must be ‘CD’ (capital letters)
Challan Details	T-FV-3002	Line number not in Sequence
Challan Details	T-FV-3003	Invalid Line number
Challan Details	T-FV-3004	Invalid Batch Number
Challan Details	T-FV-3005	Batch no of challan does not match with the batch in which it is present
Challan Details	T-FV-3006	Challan Updation Indicator is mandatory
Challan Details	T-FV-3007	Valid Challan Updation Indicator must be provided
Challan Details	T-FV-3008	Updation Indicator must not be provided
Challan Details	T-FV-3009	Invalid Challan-Detail Record Number or value must be > = 1
Challan Details	T-FV-3010	Valid NIL Challan Indicator must be provided
Challan Details	T-FV-3011	Data must not be provided
Challan Details	T-FV-3014	Valid Count of Deductee / Party Records must be provided
Challan Details	T-FV-3015	Except for Cancellation and change in challan details, count of Deductee / Party is mandatory
Challan Details	T-FV-3016	Data must not be provided
Challan Details	T-FV-3017	Invalid Last Bank Challan No
Challan Details	T-FV-3018	Last bank challan no must not be provided
Challan Details	T-FV-3019	For Correction of Non-Nil Challan where Book Entry flag is ‘No’ or ‘Null’, Last Bank Challan Number is mandatory
Challan Details	T-FV-3020	Invalid Oltas-TDS / TCS Income Tax
Challan Details	T-FV-3021	Invalid Bank Challan No
Challan Details	T-FV-3022	For Non Govt Organisation Bank Challan No is Mandatory
Challan Details	T-FV-3023	For Govt Organisation Bank Challan No must not be provided
Challan Details	T-FV-3024	Invalid Transfer Voucher No
Challan Details	T-FV-3025	Last Transfer Voucher No. must not be provided
Challan Details	T-FV-3026	For Correction of Non-Nil Challan of Government Organisation, either ‘Last Bank Challan Number’ or ‘Last Transfer Voucher No’ is mandatory
Challan Details	T-FV-3027	Oltas TDS/TCS-Income Tax must not be provided
Challan Details	T-FV-3028	Invalid Last Transfer Voucher No
Challan Details	T-FV-3029	For Non-Nil statement either ‘Bank Challan Number’ or ‘Transfer Voucher Number’ must be provided
Challan Details	T-FV-3030	Invalid Challan-Detail Record number, Value must be > = 1
Challan Details	T-FV-3031	Invalid Last Bank Branch Code
Challan Details	T-FV-3032	Last Bank Branch Code must not be provided
Challan Details	T-FV-3033	For Nil Challan, Oltas TDS/TCS-Income Tax must be 0.00 (zero)
Challan Details	T-FV-3034	Valid Oltas -TDS / TCS Surcharge must be provided
Challan Details	T-FV-3035	Invalid Bank Branch Code
Challan Details	T-FV-3036	For Non Govt. Organisation and Non-Nil Statement Bank Challan No. is mandatory.
Challan Details	T-FV-3037	Invalid Last Date of ‘Bank Challan No / Transfer Voucher No’
Challan Details	T-FV-3038	Last Date of ‘Bank Challan No/ Transfer Voucher No’ must not be provided
Challan Details	T-FV-3039	Last date of Bank Challan No./ Transfer Voucher No. is mandatory
Challan Details	T-FV-3040	Invalid Date of ‘Bank Challan No / Transfer Voucher No
Challan Details	T-FV-3041	Valid Sum of ‘Total Income Tax Deducted at Source’ (TDS/ TCS-Income Tax + TDS/ TCS-Surcharge + TDS/ TCS-Cess ) must be provided
Challan Details	T-FV-3042	Data must not be provided
Challan Details	T-FV-3043	Invalid Section / Collection Code
Challan Details	T-FV-3044	Valid Last Total of Deposit Amount as per Challan must be provided
Challan Details	T-FV-3045	Last Total of Deposit Amount as per Challan must not be provided
Challan Details	T-FV-3046	Last Total of Deposit Amount as per Challan is mandatory
>Challan Details	T-FV-3047	>Valid Total of Deposit Amount as per Challan must be provided
Challan Details	T-FV-3048	Total of TDS/TCS-Income Tax + TDS/TCS-Surcharge + TDS/TCS-Cess is not equal to Sum of ‘Total Income Tax Deducted at Source’
Challan Details	T-FV-3049	Invalid TDS/TCS-Interest Amount
Challan Details	T-FV-3050	Sum of ‘Total Income Tax Deducted at Source’ (Income Tax + Surcharge + Cess ) must not be provided
Challan Details	T-FV-3051	Invalid TDS/TCS-Others Amount
Challan Details	T-FV-3052	Section must not be provided
Challan Details	T-FV-3054	Remark must not be provided
Challan Details	T-FV-3055	Either Last Bank Challan No must be provided or Last Transfer Voucher No, not both
Challan Details	T-FV-3056	Bank Challan number must not be provided
Challan Details	T-FV-3057	For Non-Govt Organisation, Last Transfer Voucher No must not be provided
Challan Details	T-FV-3058	If ‘Last Transfer Voucher No’ is provided than ‘Last Bank Branch Code’ must not be provided
Challan Details	T-FV-3059	Transfer Voucher No. must not be provided
Challan Details	T-FV-3060	For Cancellation no Transfer Voucher No. should be provided.
Challan Details	T-FV-3061	For Correction of Non-Nil Challan of Non-Govt Organisation, Last Bank Branch Code is mandatory
Challan Details	T-FV-3062	Bank Challan No. should not be provided
Challan Details	T-FV-3063	Bank Branch Code must not be provided
Challan Details	T-FV-3064	Last Date of ‘Bank Challan No / Transfer Voucher must be equal to Date of ‘Bank Challan No / Transfer Voucher No
Challan Details	T-FV-3065	Either Bank Challan Number must be provided or Transfer Voucher number, not both
Challan Details	T-FV-3066	Sum of TDS/TCS-Interest Amount + TDS/TCS-Others(amount) + Total Tax Deposit Amount as per deductee annexure is greater than Total of Deposit Amount as per Challan/Transfer Voucher number
Challan Details	T-FV-3067	For Non-Govt Organisation, Transfer Voucher number must not be provided
Challan Details	T-FV-3068	Total Tax Deposit Amount as per deductee annexure greater than Total of Deposit Amount as per Challan/Transfer Voucher Number
Challan Details	T-FV-3069	Valid Total Tax Deposit Amount as per deductee annexure must be provided
Challan Details	T-FV-3070	Either the Number of Challan stated in Batch Header is not equal to the Number of Challan present in the Batch or Mismatch between Total of the deposited amount as per Challan at Batch Record and summation of Total of Deposit Amount as per Challan/Trf Voucher No.
Challan Details	T-FV-3072	Last Total of Deposit Amount as per Challan must be equal to Total of Deposit Amount as per Challan
Challan Details	T-FV-3073	If ‘Bank Challan No.’ is provided then ‘Bank Branch Code’ must be provided
Challan Details	T-FV-3074	Count of Deductee / Party must not be provided
Challan Details	T-FV-3075	Total Tax deposit amount as per Deductee annexure must not be provided.
Challan Details	T-FV-3076	Invalid Date Of Bank Challan No, Date prior to Financial Year
Challan Details	T-FV-3077	Error message ‘Invalid Challan-Detail Record’ is displayed
Challan Details	T-FV-3078	Valid TDS / TCS -Income Tax Amount must be provided
Challan Details	T-FV-3079	If Nil Challan , Total Tax Deposit Amount as per deductee annexure must be 0.00 (zero)
Challan Details	T-FV-3080	If Nil Challan , Last Total of Deposit Amount as per Challan must be 0.00 (zero)
Challan Details	T-FV-3081	If Nil Challan , Total of Deposit Amount as per Challan must be 0.00 (zero)
Challan Details	T-FV-3082	For Nil Challan , TDS/TCS-Interest amount must be 0.00 (zero)
Challan Details	T-FV-3083	TDS / TCS -Income Tax Amount must not be provided
Challan Details	T-FV-3084	For Nil Challan , TDS/TCS-Others amount must be 0.00 (zero)
Challan Details	T-FV-3086	For Transaction Type C5, Cancellation, TDS/TCS-Interest amount must not be provided
Challan Details	T-FV-3087	If Count of Deductee Detail is 0,TDS-Income Tax Amount must be 0.00 (zero)
Challan Details	T-FV-3088	TDS / TCS-Others amount must not be provided
Challan Details	T-FV-3090	Remark must not be provided
Challan Details	T-FV-3091	Mismatch between ‘Sum of ‘Total Income Tax Deducted at Source’ (‘TDS/TCS-Income Tax ‘+ ‘TDS/TCS-Surcharge’ + ‘TDS/TCS-Cess’)’ at Challan record and summation of ‘Total Income Tax Deducted’ for all deductees under the challan
Challan Details	T-FV-3092	Mismatch between Total Tax Deposit Amount as per deductee annexure at Challan and Sum of Total Tax Deposited of Deductee Record
Challan Details	T-FV-3093	Oltas TDS/TCS- Surcharge must not be provided
Challan Details	T-FV-3094	For Nil Challan Indicator, Oltas TDS/TCS-Surcharge must be 0.00 (zero)
Challan Details	T-FV-3095	Valid Oltas-TDS / TCS Cess must be provided
Challan Details	T-FV-3096	Challan detail must not be provided
Challan Details	T-FV-3097	Valid TDS/ TCS -Surcharge Amount must be provided
Challan Details	T-FV-3098	If Count of Deductee Detail is 0, TDS/TCS-Surcharge Amount must be 0.00 (zero)
Challan Details	T-FV-3099	TDS / TCS -Surcharge must not be provided
Challan Details	T-FV-3100	Valid TDS / TCS-Cess Amount must be provided
Challan Details	T-FV-3101	If Count of Deductee Detail is 0, TDS/TCS-Cess Amount must be 0.00 (zero)
Challan Details	T-FV-3102	TDS / TCS -Cess must not be provided
Challan Details	T-FV-3103	If Count of Deductee Detail is 0,Total Tax Deposit Amount as per deductee annexure must be 0.00 (zero)
Challan Details	T-FV-3104	Invalid By Book Entry / Cash
Challan Details	T-FV-3105	Mode of Deposit (Book entry or cash) of Tax must not be provided
Challan Details	T-FV-3106	Oltas TDS/TCS- Cess must not be provided
Challan Details	T-FV-3107	For Nil Challan Indicator, Oltas TDS/TCS-Cess must be 0.00 (zero)
Challan Details	T-FV-3108	Valid Oltas-TDS / TCS Interest Amount must be provided
Challan Details	T-FV-3109	Oltas TDS/TCS- Interest amount must not be provided
Challan Details	T-FV-3110	For Nil Challan Indicator, Oltas TDS/TCS-Interest Amount must be 0.00 (zero)
Challan Details	T-FV-3111	Valid Oltas -TDS / TCS Others (amount) must be provided
Challan Details	T-FV-3112	Oltas TDS/TCS- Others (amount) must not be provided
Challan Details	T-FV-3113	For Nil Challan Indicator, Oltas TDS/TCS-Others(amount) must be 0.00 (zero)
Challan Details	T-FV-3114	Total of Deposit Amount as per Challan/Transfer Voucher No. not equal to Sum of Oltas TDS/TCS-Income Tax + Oltas TDS/TCS-Surcharge + Oltas TDS/TCS-Cess + Oltas TDS/TCS-Interest + Oltas TDS/TCS-Other amount
Challan Details	T-FV-3115	Invalid Cheque / DD number
Challan Details	T-FV-3116	Cheque / DD number must not be provided
Challan Details	T-FV-3117	Data must not be provided
Challan Details	T-FV-3118	Data must not be provided
Challan Details	T-FV-3119	For Transaction Type C5, Date of ‘Bank Challan No’/’Transfer Voucher No’ must not be provided
Challan Details	T-FV-3120	Total of Deposit Amount as per Challan must not be provided
Challan Details	T-FV-3121	If Last Bank Branch Code is not provided, then Last Challan No. must not be provided
Challan Details	T-FV-3122	If ‘Bank Challan No’ is not provided then ‘Bank Branch Code’ must not be provided
Challan Details	T-FV-3123	If ‘Bank Challan No’ is provided and Challan Updation Indicator is 0, then ‘Last Transfer Voucher Number’ must not be provided
Challan Details	T-FV-3124	If ‘Transfer Voucher No’ is provided and Challan Updation Indicator is 0, then ‘Last Bank Branch Code’ must not be provided
Challan Details	T-FV-3125	If ‘Last Bank Challan No’ is provided and Challan Updation Indicator is 0, then ‘Transfer Voucher No’ must not be provided
Challan Details	T-FV-3126	Invalid number of Deductee/Party Records
Challan Details	T-FV-3127	If ‘Last Bank Challan No’ is not provided than ‘Last Bank Branch Code’ must not be provided
Challan Details	T-FV-3128	Date of Bank Challan No. should not be provided
Challan Details	T-FV-3129	If Challan Updation Indicator is ‘0’, Section must not be provided
Challan Details	T-FV-3130	If Challan Updation Indicator ‘0’, Oltas TDS/TCS- Surcharge must not be provided
Challan Details	T-FV-3131	If Challan Updation Indicator ‘0’, Oltas TDS/TCS- Cess must not be provided
Challan Details	T-FV-3132	If Challan Updation Indicator ‘0’, Oltas TDS/TCS- Interest amount must not be provided
Challan Details	T-FV-3133	If Challan Updation Indicator ‘0’, Oltas TDS/TCS- Others (amount) must not be provided
Challan Details	T-FV-3134	Last Total of Deposit Amount as per Challan must not be provided
Challan Details	T-FV-3135	If Challan Updation Indicator is ‘0’ or if Transfer Voucher, Cheque / DD number must not be provided
Challan Details	T-FV-3136	If Challan Updation Indicator is ‘0’, Remark must not be provided
Challan Details	T-FV-3137	Challan detail must not be provided
Challan Details	T-FV-3138	Bank Challan No. should not be provided
Challan Details	T-FV-3139	BSR code not present in list of authorized bank branches
Challan Details	T-FV-3140	Mismatch in TAN of deductor/collector in statement and challan file imported
Challan Details	T-FV-3141	CIN details (Bank branch code, Challan Serial no. and Date of deposit) mentioned in the statement not present in the challan file imported
Challan Details	T-FV-3142	Mismatch in challan serial no. and Bank branch code in the statement with challan details uploaded by the bank
Challan Details	T-FV-3143	Mismatch in challan serial no. in the statement with challan details uploaded by the bank
Challan Details	T-FV-3144	Mismatch in date of deposit in the statement with challan details uploaded by the bank
Challan Details	T-FV-3145	Mismatch in date of deposit and Bank branch code in the statement with challan details uploaded by the bank
Challan Details	T-FV-3146	Challan Amount of the statement does not match with challan file imported
Challan Details	T-FV-3147	Mismatch in bank branch code in the statement with challan details uploaded by the bank
Challan Details	T-FV-3148	Mismatch in date of deposit and challan serial no. in the statement with challan details uploaded by the bank
Challan Details	T-FV-3149	Provide valid 7 digit BSR code
Challan Details	T-FV-3150	For nil challan date of deposit should be last date of quarter of respective Financial Year
Deductee Details	T-FV-4001	Invalid Deductee Detail Record Length
Deductee Details	T-FV-4002	Value must be ‘DD’ (capital letters)
Deductee Details	T-FV-4003	Line number not in Sequence
Deductee Details	T-FV-4004	Invalid Line number
Deductee Details	T-FV-4005	Valid Batch Number must be provided
Deductee Details	T-FV-4006	Invalid Batch No, Batch no is not same as batch in which deductee is present
Deductee Details	T-FV-4007	Invalid Deductee Detail Record number
Deductee Details	T-FV-4008	Must be NULL
Deductee Details	T-FV-4009	Invalid Employee/Party PAN
Deductee Details	T-FV-4010	No. value should be provided
Deductee Details	T-FV-4011	Valid value of ‘Total amount of salary’ must be provided
Deductee Details	T-FV-4012	Valid employee / party name must be provided
Deductee Details	T-FV-4014	Invalid Period of employment From – Date
Deductee Details	T-FV-4015	Invalid Period of employment To – Date
Deductee Details	T-FV-4016	‘Total amount of salary ‘ must not be provided
Deductee Details	T-FV-4017	Invalid Employee Serial number
Deductee Details	T-FV-4019	Must be NULL
Deductee Details	T-FV-4020	‘Gross Total Income (334+335)’ not equal to the Sum of ‘Income chargeable under the head Salaries(332-333)’ + ‘Income (including loss from house property) under any head other than income under the head ‘Salaries’ offered for TDS’
Deductee Details	T-FV-4023	‘Income chargeable under the head Salaries (332-333)’ not equal to difference of ‘Total Salary 332’ – ‘Gross Total of ‘Total Deduction under section 16′ under associated Salary Details-Section 16 Detail’
Deductee Details	T-FV-4024	Invalid Count of Salary Statement Section 16
Deductee Details	T-FV-4025	Invalid Gross Total of Deduction under Section 16
Deductee Details	T-FV-4026	Invalid Value Income chargeable under the head Salaries
Deductee Details	T-FV-4027	Valid value Income ( including loss from house property) under any head other than income under the head salaries offered for TDS must be provided
Deductee Details	T-FV-4028	Valid value Gross Total Income (334+335) must be provided
Deductee Details	T-FV-4029	Valid Count of Salary Detail section CHAPTER VI-A must be provided
Deductee Details	T-FV-4030	Valid value of Amount deductable under Section Chapter VI-A must be provided
Deductee Details	T-FV-4031	Valid Value Total Taxable Income (336-339) must be provided
Deductee Details	T-FV-4032	Valid value Income Tax on Total Income must be provided
Deductee Details	-FV-4033	For Form No 24Q, Quarter 4 Employee Serial number is Mandatory
Deductee Details	T-FV-4035	Valid value Net Income Tax payable (341+342+343-344) must be provided
Deductee Details	T-FV-4036	Invalid Value TDS/TCS-Income Tax
Deductee Details	T-FV-4037	Invalid value TDS/TCS-Surcharge
Deductee Details	T-FV-4038	Invalid value TDS/TCS-Cess
Deductee Details	T-FV-4039	Invalid Value Total Income Tax Deducted at Source
Deductee Details	T-FV-4040	‘Total Taxable Income(336-339)’ not equal to the Difference of ‘Gross Total Income(334+335)’ – ‘Gross Total of ‘Amount deductible under provisions of chapter VI-A under associated Salary Details-Chapter VIA Detail’
Deductee Details	T-FV-4041	Invalid Reason for non-deduction / lower deduction.
Deductee Details	T-FV-4042	Invalid Remark 2
Deductee Details	T-FV-4043	Invalid Remark 3
Deductee Details	T-FV-4045	Sum of ‘Total Deduction under Section-16’ of underlying Section-16 Record is not equal to ‘Total Deduction under Section-16’ specified in Salary Statement Record
Deductee Details	T-FV-4046	Total Income tax deducted at source must not be provided
Deductee Details	T-FV-4047	Sum of ‘Amount deductible under provisions of chapter VI-A’ under associated Salary Detail-Chapter VIA Detail(216 of Salary Detail)’ of underlying Section-Chapter-VIA Record is not equal to Total specified in Salary Detail Record
Deductee Details	T-FV-4049	Invalid number of Deductee Records
Deductee Details	T-FV-4050	Invalid Challan Detail record no
Deductee Details	T-FV-4051	Challan Record No of Deductee is not the same as that of the Challan in Which it is present
Deductee Details	T-FV-4052	Invalid Mode
Deductee Details	T-FV-4053	Mode must be ‘O’
Deductee Details	T-FV-4054	For Correction in Deductee Details Mode of updation must be ‘ 1 ‘
Deductee Details	T-FV-4055	For Form No 26Q, 27Q and 27EQ , Employee Serial number must not be provided
Deductee Details	T-FV-4056	Invalid Deductee/Party Code
Deductee Details	T-FV-4057	For Form No 26Q, 27Q and 27EQ Deductee/Party Code is mandatory
Deductee Details	T-FV-4058	For Form 24Q Deductee/Party Code is not expected
Deductee Details	T-FV-4059	Invalid Last Employee/Party PAN
Deductee Details	T-FV-4060	Last Employee/ Party PAN must not be provided
Deductee Details	T-FV-4061	Last Employee/ Party PAN must be provided
Deductee Details	T-FV-4062	Invalid Last Employee/Party PAN Ref. No.
Deductee Details	T-FV-4063	Last Employee/Party PAN Ref. No must not be provided
Deductee Details	T-FV-4064	Invalid Salary Detail Record Length
Deductee Details	T-FV-4073	Valid value of ‘Income Tax Relief u/s 89 when salary etc is paid in arrear or advance’ must be provided
Deductee Details	T-FV-4074	‘Income Tax Relief u/s 89 must not be provided
Deductee Details	T-FV-4079	Valid Date of Deposit must be provided
Deductee Details	T-FV-4080	For Form number 26Q, 27Q and 27EQ Date of Deposit must not be provided
Deductee Details	T-FV-4081	Date of Deposit must not be provided
Deductee Details	T-FV-4082	Invalid Last Total of Income Tax Deducted
Deductee Details	T-FV-4083	Last Total Income Tax Deducted must not be provided
Deductee Details	T-FV-4086	Valid Amount of Payment / Credit / Debited must be provided
Deductee Details	T-FV-4087	Amount of Payment/ Credited/Debited must not be provided
Deductee Details	T-FV-4089	Valid Date on which Amount paid / credited / Debited must be provided
Deductee Details	T-FV-4090	Date on which Amount paid/Credited/Debited must not be provided
Deductee Details	T-FV-4091	Rate at which Tax Deducted/ Collected must not be provided
Deductee Details	T-FV-4092	Valid Rate at which Tax Deducted / Collected must be provided
Deductee Details	T-FV-4093	For Form no 26Q, 27Q and 27EQ Rate at which Tax Deducted/Collected is mandatory
Deductee Details	T-FV-4094	For Form no 24Q, Rate at which Tax Deducted/Collected must not be provided
Deductee Details	T-FV-4095	Invalid Grossing up Indicator
Deductee Details	T-FV-4096	Grossing Up Indicator must not be provided
Deductee Details	T-FV-4097	For Form no 24Q, 26Q and 27EQ Grossing up Indicator must not be provided
Deductee Details	T-FV-4098	Valid Date on which tax Deducted / Collected must be provided
Deductee Details	T-FV-4099	Date on which Tax deducted/collected must not be provided
Deductee Details	T-FV-4100	Remarks 1 must not be provided
Deductee Details	T-FV-4101	Remarks 2 must not be provided
Deductee Details	T-FV-4102	‘Date of furnishing Tax Deduction Certificate’ is Filler field. Data must not be provided
Deductee Details	T-FV-4106	Only Salary Detail Record must be provided.
Deductee Details	T-FV-4107	Mismatch between Total Income Tax Deducted At Source and ‘TDS/TCS-Income Tax for the period’ + ‘TDS/TCS-Surcharge for the period’ + ‘TDS/TCS-Cess for the period’
Deductee Details	T-FV-4108	Total Income Tax Deducted at Source must be equal to Last Total Income Tax Deducted at Source
Deductee Details	T-FV-4109	Last Total Income Tax Deducted at Source is mandatory
Deductee Details	T-FV-4110	For Add Mode ,Last Total Income Tax Deducted At Source must not be provided
Deductee Details	T-FV-4111	Date on which Amount paid/Credited/Debited must be within the Financial Year and before the End Date of Quarter
Deductee Details	T-FV-4112	For Transaction Type C5, TDS/TCS-Income Tax must not be provided
Deductee Details	T-FV-4113	TDS/ TCS Surcharge must not be provided
Deductee Details	T-FV-4114	Only Batch and Challan Must be provided
Deductee Details	T-FV-4115	Invalid Total Tax Deposited Amount
Deductee Details	T-FV-4116	Remarks 3 must not be provided
Deductee Details	T-FV-4117	TDS/ TCS Cess must not be provided
Deductee Details	T-FV-4118	Employee PAN is mandatory
Deductee Details	T-FV-4119	Employee Reference number is mandatory
Deductee Details	T-FV-4120	Mode of Salary Detail is mandatory
Deductee Details	T-FV-4121	Invalid Mode of Salary Statement
Deductee Details	T-FV-4122	Invalid Salary Detail Record Type, Salary Detail Record is expected
Deductee Details	T-FV-4124	Value must be ‘SD’ (capital letters)
Deductee Details	T-FV-4125	Deductee detail Record number must be greater than the Deductee detail Record number of previous Deductee record
Deductee Details	T-FV-4126	Employee PAN Reference number must not be provided
Deductee Details	T-FV-4127	Mode of Salary Detail is ‘A’ (capital letters)
Deductee Details	T-FV-4128	Valid Total Value of Purchase must be provided
Deductee Details	T-FV-4129	For Form number 24Q, 26Q and 27Q, Total Value of Purchase must not be provided
Deductee Details	T-FV-4130	Total value of purchase must not be provided
Deductee Details	T-FV-4131	Mode of salary detail must be null
Deductee Details	T-FV-4132	Last Employee/ Party PAN must not be provided
Deductee Details	T-FV-4133	Last Employee/Party PAN Reference Number must not be provided
Deductee Details	T-FV-4133	Last Employee/Party PAN Reference Number must not be provided
Deductee Details	T-FV-4134	No. value should be provided
Deductee Details	T-FV-4136	For Deletion Employee PAN must not be provided
Deductee Details	T-FV-4137	Employee name must not be provided
Deductee Details	T-FV-4139	From date must not be provided
Deductee Details	T-FV-4140	To date must not be provided
Deductee Details	T-FV-4149	‘Count of Deductee Section 16 must not be provided
Deductee Details	T-FV-4150	‘Gross Total of deduction under section 16 must not be provided
Deductee Details	T-FV-4151	‘Income chargeable under the head Salaries must not be provided
Deductee Details	T-FV-4152	Income (including loss from house property) under any head other than income under the head salaries offered for TDS must not be provided
Deductee Details	T-FV-4153	Count of salary statement- section chapter VI-A must not be provided
Deductee Details	T-FV-4154	Amount deductable under Section Chapter VI-A must not be provided
Deductee Details	T-FV-4155	Total Taxable Income (339-343) must not be provided
Deductee Details	T-FV-4156	Income Tax on Total Income must not be provided
Deductee Details	T-FV-4159	Net Income Tax payable (350-351) must not be provided
Deductee Details	T-FV-4164	For Deletion ‘Last Gross Total Income’ must be equal to ‘Gross Total Income’
Deductee Details	T-FV-4165	Remark1 must not be provided
Deductee Details	T-FV-4166	Remark2 must not be provided
Deductee Details	T-FV-4167	Remark3 must not be provided
Deductee Details	T-FV-4168	Salary Statement detail Record number must be greater than Salary Statement detail Record number of previous Salary Statement record
Deductee Details	T-FV-4169	Batch no. is not same as batch in which salary statement is present
Deductee Details	T-FV-4170	Valid Value of Last Gross Total Income must be provided
Deductee Details	T-FV-4171	For ‘A’ Mode, Last Gross Total Income must not be provided
Deductee Details	T-FV-4172	Update Mode(U) and Delete Mode(D) records should be before Add Mode(A) records
Deductee Details	T-FV-4173	Delete Mode(D) records must be before Add Mode(A) records
Deductee Details	T-FV-4174	Valid Salary Detail Record Number must be provided
Deductee Details	T-FV-4175	Invalid Last Total Tax Deposited Amount
Deductee Details	T-FV-4176	For Regular Upload or Add Mode, Last Total Tax Deposited Amount must not be provided
Deductee Details	T-FV-4177	Last Total Tax Deposited must be equal to Total Tax Deposited
Deductee Details	T-FV-4178	Invalid Book Entry/Cash Indicator
Deductee Details	T-FV-4179	For Form No 24Q, Book Entry/Cash Indicator must not be provided
Deductee Details	T-FV-4180	Book Entry/ Cash Indicator must not be provided
Deductee Details	T-FV-4182	Employee Serial Number must not be provided
Deductee Details	T-FV-4183	Deductee/Party Code must not be provided
Deductee Details	T-FV-4184	Employee / Party PAN must be same as Last Employee / Party PAN
Deductee Details	T-FV-4185	No. value should be provided
Deductee Details	T-FV-4186	Name of Employee/ Party must not be provided
Deductee Details	T-FV-4202	‘Net Income Tax payable(341+342+343-344)’ not equal to ‘Income Tax on total Income’ + ‘Surcharge’ + ‘Cess’ – ‘Income Tax Relief u/s 89 when salary etc is paid in arrears or advance’
Deductee Details	T-FV-4206	‘Cess’ cannot be greater than ‘Total Taxable Income (336-339)’
Deductee Details	T-FV-4207	For Nil Challan , ‘Total Tax Deposited’ must be 0.00 (zero)
Deductee Details	T-FV-4208	For Nil Challan , ‘Last Total Tax Deposited’ must be 0.00 (zero)
Deductee Details	T-FV-4209	Total Tax Deposited Amount must not be provided
Deductee Details	T-FV-4210	Value Gross Total Income (337+338) must not be provided
Deductee Details	T-FV-4211	Mode of updation must not be provided
Deductee Details	T-FV-4212	‘Date of Deposit’ must be same as ‘Date of Bank Challan No./Transfer Voucher No.’
Deductee Details	T-FV-4213	‘Amount of Payment/Credited/Debited’ must be greater than or equal to ‘Total Income Tax deducted at source’
Deductee Details	T-FV-4214	‘Income Tax on Total Income’ must be less than or equal to ‘Total Taxable Income (336-339)’
Deductee Details	T-FV-4215	‘Surcharge’ cannot be greater than ‘Total Taxable Income (336-339)’
Deductee Details	T-FV-4216	Only structurally invalid PAN (i.e. PANINVALID, PANAPPLIED, PANNOTAVBL) can be corrected.
Deductee Details	T-FV-4217	Allowed value is W, S or G
Deductee Details	T-FV-4218	Category of employee must not be provided
Deductee Details	T-FV-4219	Invalid Surcharge
Deductee Details	T-FV-4220	Surcharge must not be provided
Deductee Details	T-FV-4223	Invalid Cess
Deductee Details	T-FV-4224	Cess must not be provided
Deductee Details	T-FV-4225	Invalid Total Amount of Tax Deducted at source for the whole year
Deductee Details	T-FV-4226	Total Amount of Tax Deducted at source for whole year must not be provided
Deductee Details	T-FV-4227	Invalid Shortfall in tax deduction(+)/Excess tax deduction(-)
Deductee Details	T-FV-4228	Shortfall in tax deduction(+)/Excess tax deduction(-) must not be provided
Deductee Details	T-FV-4242	value of shortfall in tax deduction(+)/Excess tax deduction(-) is not equal to Net Income Tax Payable – Total TDS for the whole year
Deductee Details	T-FV-4243	For 24Q number of valid PANs cannot be less than 90% of total deductee
Deductee Details	T-FV-4244	For 26Q/27EQ number of valid PANs cannot be less than 70% of total deductee
Deductee Details	T-FV-4245	Value in “No deduction/lower deduction” as B is allowed only in section 194, 194EE, 194A and 193
Deductee Details	T-FV-4246	Amount of Payment/Credit/Debited should not be Zero
Deductee Details	T-FV-4247	TDS -Income Tax for the period must be Zero for “No deduction/lower deduction” as ‘B’
Deductee Details	T-FV-4248	TDS -Surcharge for the period must be Zero for “No deduction/lower deduction” as ‘B’
Deductee Details	T-FV-4249	TDS -Cess must be Zero for “No deduction/lower deduction” as ‘B’
Deductee Details	T-FV-4250	Total Income Tax Deducted at Source must be zero for “No deduction/lower deduction” as ‘B’
Deductee Details	T-FV-4251	Total Tax deposited must be Zero for “No deduction/lower deduction” as ‘B’
Deductee Details	T-FV-4252	Date on which tax deducted should be null for “No deduction/lower deduction” as ‘B’
Deductee Details	T-FV-4253	For 24Q number of valid PANs in batch cannot be less than 95% of total deductee in batch
Deductee Details	T-FV-4254	For 26Q/27EQ number of valid PANs in batch cannot be less than 85% of total deductee in batch
Deductee Details	T-FV-4255	Total Income Tax Deducted at Source must be greater than Zero if no value specified in “No deduction/lower deduction” or value specified is A
Deductee Details	T-FV-4256	Total Tax deposited must be greater than or equal to Zero if no value specified in “No deduction/lower deduction” or value specified is A
Deductee Details	T-FV-4257	Date on which tax deducted should be null If Total deduction is Zero and no value specified in “No deduction/lower deduction” or value specified is A
Deductee Details	T-FV-4258	Rate at which Tax deducted should not be Zero If no value specified in “No deduction/lower deduction” or value specified is A
Deductee Details	T-FV-4259	Rate at which Tax deducted should be zero for “No deduction/lower deduction” as ‘B’
Deductee Details	T-FV-4260	Date on which tax deducted should not be null If Total deduction is not zero and no value specified in “No deduction/lower deduction” or value specified is A
Deductee Details	T-FV-4261	Deductor PAN is mentioned in the Deductee details
Deductee Details	T-FV-4262	Deductor PAN is mentioned in the Salary details
Deductee Details	T-FV-4263	Deductee PAN cannot be other than that of the individual.
Deductee Details	T-FV-4264	PAN in Salary detail cannot be other than that of the individual.
Salary Sub records	T-FV-6001	Number of fields are more/less than the specified limit
Salary Sub records	T-FV-6002	Invalid Section 10 Record Length
Salary Sub records	T-FV-6003	Number of fields are more/less than the specified limit
Salary Sub records	T-FV-6004	Invalid Section 88 Record Length
Salary Sub records	T-FV-6005	Invalid value or line number not in sequence
Salary Sub records	T-FV-6006	Invalid Section Record Type
Salary Sub records	T-FV-6007	Invalid Batch number
Salary Sub records	T-FV-6008	Invalid value or Salary detail record number not in sequence
Salary Sub records	T-FV-6009	Invalid Section-10 Detail Rec No
Salary Sub records	T-FV-6010	Invalid value or Section-16 detail record number not in sequence
Salary Sub records	T-FV-6011	Invalid Section-88 Detail Rec No
Salary Sub records	T-FV-6012	Invalid value or Chapter VI-A detail record number not in sequence
Salary Sub records	T-FV-6013	Allowed values are 16(ii) or 16(iii)
Salary Sub records	T-FV-6014	Invalid Section-10 ID No
Salary Sub records	T-FV-6015	Allowed values are 80CCE or OTHERS
Salary Sub records	T-FV-6016	Invalid Section-88 ID No
Salary Sub records	T-FV-6018	Value should be in number with decimal value upto 2
Salary Sub records	T-FV-6021	Invalid Section Chapter VI-A Total Amount
Salary Sub records	T-FV-6022	Allowed value is ‘C6A’
Salary Sub records	T-FV-6023	Allowed value is ‘S16’
Salary Sub records	T-FV-6025	Repeated Section 16 I.D. in the Salary Statement
Salary Sub records	T-FV-6027	Repeated Section Chapter VI-A I.D. in the Salary Statement
Salary Sub records	T-FV-6029	Batch No of Salary Statement is not the same as that of the Batch in Which it is present
Salary Sub records	T-FV-6030	Count of Section 16 detail does not match with Section 16 records provided
Salary Sub records	T-FV-6031	Invalid number of Section-10 Record
Salary Sub records	T-FV-6032	Invalid number of Section-88 Record
Salary Sub records	T-FV-6033	Count of Chapter VI A detail does not match with Chapter VI A records provided
Salary Sub records	T-FV-6039	For Chapter VIA section 80CCE maximum amount allowed is 150000

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Due Date for TDS Payment & Filing

Thu, 07 May 2020 14:17:58 +0530

Due Date for TDS Payment & Filing

Month of Deduction	Quarter Ending	Due Date TDS Payment	Due Date for filing of Return
April	30th June	07th May	31st July
May	30th June	07th June	31st July
June	30th June	07th July	31st July
July	30th September	07th August	31st October
August	30th September	07th September	31st October
September	30th September	07th October	31st October
October	31st December	07th November	31st January
November	31st December	07th December	31st January
December	31st December	07th January	31st January
January	31st March	07th February	31st May
February	31st March	07th March	31st May
March	31st March	30th April	31st May

*All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government without challan (Treasury Challan) should be deposited on the same day of deduction.

In case you have not deposited TDS by the correct date, the following penalties are applicable:

Late filing fee (if you do not file by the deadline)
Interest (if you do not deposit the TDS amount in time)
Penalty (if TDS is not filed within one year of the due date)

Late filing fee

Under Section 234E, you will have to pay a fine of Rs 200 per day (two hundred) until your return is filed. You have to pay this for every day of delay until the fine amount is equal to the amount you are supposed to pay as TDS.

For example:

Say that your payable TDS amount is Rs 5000 on 13th May and you pay it on 17th November (i.e. 189 days, counting 17th November). Then the calculation comes out to Rs 200 x 189 days = Rs 37800, but since this is greater than Rs 5000, you will have to pay only Rs 5000 as the late filing fee. Added to this, you also have to pay interest which is covered in the next section.

Interest

Section	Nature of Default	Interest subject to TDS/TCS amount	Period for which interest is to be paid
201A	Non deduction of tax at source, either in whole or in part	1% per month	From the date on which tax deductable to the date on which tax is actually deducted
After deduction of tax, non payment of tax either in whole or in part	1.5% per month	From the date of deduction to the date of payment

Note: The above interest should be paid before filing of TDS return.

Under Section 201(1A) for late deposit of TDS after deduction, you have to pay interest. Interest is at the rate of 1.5% per month from the date at which TDS was deducted to the actual date of deposit. Note, that this is to be calculated on a monthly basis and not based on the number of days i.e. part of a month is considered as a full month.

For example

Say that your payable TDS amount is Rs 5000 and the date of deduction is 13th January. Say you pay TDS on 17th May. Then the interest you owe is Rs 5000 x 1.5% p.m. x 5 months = Rs 375.

“Month” has not been defined in the Income Tax Act, 1961. However, in a number of High Court cases, it has been mentioned that it should be considered as a period of 30 days and not as an English calendar month.

This amount is to be paid from the date at which TDS was deducted, not from the date from which TDS was due.

For example

Let the due date of TDS payment be 7th May and you have deducted TDS on 19th April. Say you have not deposited TDS by 7th May. Then you will be required to pay interest starting from 19th April and not 7th May.

Also, consider the case in which you deposit tax one month after the due date. Say you have deducted TDS on 1st August. Then the due date is 7th September. Now say you deposit tax on 8th September (i.e. one day after the due date). Then interest is applicable from 1st August to 8th September i.e. for a period of 2 months. You now have to pay interest of 1.5% p.m. x 2 months = 3%.

Penalty

Equals the amount that was failed to be deducted/collected or remitted may be imposed.

Prosecution (Sec 276B):

If a person fails to pay to the credit of the Central Government —

The Tax deducted at source by him as required by or under the provisions of Chapter XVII-B, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.

Penalty for Late Filing of TDS Return

1. Penalty (Sec 234E)

Deductor will be liable to pay the way of fee Rs.200 per day till the failure to pay TDS continues. However, the penalty should not exceed the amount of TDS for which statement was required to be filed.

2. Penalty (Sec 271H)
Assessing officer may direct a person who fails to file the statement of TDS within due date to pay penalty minimum of Rs.10,000 which may be extended to Rs.1,00,000.
3. The penalty under this section is in addition to the penalty u/s 234E.
4. This section will also cover the cases of incorrect filing of TDS return.
No penalty under section 271H will be levied in case of delay in filing the TDS/TCS return if the following conditions are satisfied:
The tax deducted/collected at source is paid to the credit of the Government.
Late filing fees and interest (if any) is paid to the credit of the Government.
The TDS/TCS return is filed before the expiry of a period of one year from the due date specified in this behalf.

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How to make Online TDS Payment ?

Sun, 12 Apr 2020 03:38:24 +0530

How to make Online TDS Payment ?

TDS or Tax Deduction at Source is a system whereby the income tax is deducted at the time of making some payments like rent, interest, commission etc. The person making such specified payments is responsible for deducting the TDS and paying the balance amount to the person entitled to receive such payment.

The complete list of such specified payments along with the rate of TDS to be deducted can be accessed

The TDS amount deducted must be deposited to the government within the due dates specified by the person deducting the TDS. The TDS payment can be made online.

Step 1: Go to NSDL’s website for e-payment of taxes

Step 2: Select ‘CHALLAN NO./ITNS 281’ under TDS/TCS section. You will be directed to the e-payment page.

Step 3: In this page the following details have to be entered:

1. Under ‘Tax Applicable’ select ‘Company Deductees’ - (0020) if the TDS deducted by you is while making payment to a company.

In any other case select ‘Non-Company Deductees’ - (0021).

2. Select whether the payment is made for TDS deducted and payable by you or TDS on regular assessment.

3. Select the ‘Nature of Payment’ and ‘Mode of Payment’ from the drop-down.

4. Enter the TAN and Assessment Year for which the payment is made.

5. Enter the ‘Pin Code’ and select ‘State’ from the drop down.

6. Click on ‘Submit’ button.

Step 4: On submission, a confirmation screen will be displayed. If TAN is valid, the full name of the taxpayer as per the master will be displayed on the confirmation screen.

Step 5: On confirmation of the data entered, you will be directed to the net banking site of your bank.

Step 6:The taxpayer should log in to the net banking site with the user id and password provided by the bank and make the payment.

Step 7: On successful payment, a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been madeThis counterfoil is a proof of the payment made. After payment of TDS, you have to file your TDS return.

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TDS Rate Chart for FY 2019-20 Onwards

Sun, 12 Apr 2020 03:29:08 +0530

TDS stands for Tax Deducted at Source. The following tables list the various TDS rates applicable to resident and non-resident Indians as well as domestic and international companies in India. Any person paying income is responsible to deduct tax at source and needs to deposit this tax within the time stipulated.

Nature of Payments	Section	Cut Off/Limit	TDS Rate for Individual and HUF	TDS Rate Other than Individual/ HUF	If PAN is not submitted/ Invalid PAN
Payment of Salaries by Employers	192	Slab rate	Slab rate	Not applicable	30%
Premature payment by PF Organization from EPF A/c (i.e. before 5 Years).	192A	50,000	10%	Not applicable	20%
Payment of Interest on Securities by company.	193	10,000	10%	10%	20%
Payment of Dividend other than dividend as referred to Section 115O by company (i.e. Dividend on which Dividend Distribution Tax is not paid)	194	2,500	10%	10%	20%
Payment of Interest by bank	194A	40000 (Non Sr. Citizen)/ 50000 (Senior Citizen)	10%	10%	20%
Payment of Interest by others	194A	5,000	10%	10%	20%
Payment of prize from Wining from Lotteries by any person.	194B	10,000	30%	30%	30%
Payment of prize from Wining from Horse Race by any person.	194B	10,000	30%	30%	30%
Payment to Contractors by any person.	194C	30000 (Single bill) or 1 Lakh aggregate bills during the year.	1%	2%	20%
Payment to Transporter Covered u/s. 44E and submit declaration in prescribed format. (i.e. owning less than 10 goods carriages)	194C	–	0	0	20%
Payment to Transporter not covered u/s. 44E (i.e. owning more than 10 goods carriages)	194C	30000 (Single bill ) or 75,000.00 aggregate bills during the year.	1%	2%	20%
Payment of Insurance Commission to agents by Insurance Company.	194D	15,000	5%	10%	20%
Payment in respect of maturity of Life Insurance Policy by Life Insurance Company.	194DA	1 Lakh	1%	1%	20%
Payment to NRI sportsman or association by any person or organization	194E	–	20%	20%	20%
Payment out of deposit under National Saving Scheme (NSS)	194EE	2,500	10%	10%	20%
Payment with respect to repurchase of units by Mutual Fund Companies.	194F	–	20%	20%	20%
Payment of Lottery Commission	194G	15,000	5%	5%	20%
Payment of commission or Brokerage	194H	15,000	5%	5%	20%
Payment of rent on land, building, furniture and fittings.	194I	240,000	10%	10%	20%
Payment of rent on plant, machinery or equipments.	194I	240,000	2%	2%	20%
Payment made on account of transfer of immovable property other than agriculture land.	194IA	50 Lakh	1%	1%	20%
Rent payable by individual not covered u/s. 194I for land, building, furniture and fittings	194IB	50,000.00 PM	5%	5%	20%
Payment of Professional Fees other than call centers	194J	30,000	10%	10%	20%
Payment of Professional Fees to call centers.	194J	30,000	2%	2%	20%
Compensation on transfer of certain immoveable property than Agriculture Land	194LA	250,000	10%	10%	20%

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